UMass Boston

Financial Accounting, Tax Accounting

PhD, Accounting, State University of New York at Buffalo

MS, Accounting, University of Minnesota at Twin Cities

MS, Business Administration, Seoul National University

BA, Business Administration, Korea University

• Less Timely Earnings Announcements and Voluntary Disclosure” (with H. Cho and S. Choi), Journal of Business Finance & Accounting, Forthcoming.
• “Do More Able Managers Provide Better Non-GAAP Earnings?,” Accounting and Finance, Forthcoming.
• “Does Sell-Side Debt Research Have Investment Value?” (with S. Choi), Accounting and Business Research, Forthcoming.
• “Does Revenue-Expense Matching Play a Differential Role in Analysts’ Earnings and Revenue Forecasts?” (with S. Kim), The British Accounting Review, Vol. 53 No. 5 (2021): 101033.
• "Asymmetric Effects of Voluntary Disclosure on Stock Liquidity: Evidence from 8-K Filings" (with H. Cho), Accounting and Finance, Vol.61 No. 1 (2021): 803-846.
• "Analysts' Optimism and Stock Crash Risk" (with H. Cho), Managerial Finance, ol. 46 No. 3 (2020): 323-343.
• "Does Financial Statement Comparability Mitigate Delayed Trading Volume Before Earnings Announcements?" (with J. Kim and S. Kim), Journal of Business Research, Vol. 107 (2020) 62-75.
• “When Does Comparability Better Enhance Relevance? Policy Implications from Empirical Evidence” (with S. Kim and P. M. Musa), Journal of Accounting and Public Policy, Vol. 37, No. 5 (2018): 436-457.
• “The Role of Online Freelance Stock Analysts in Correcting Overly Pessimistic Market Sentiment” (with M. Kim, O. Oh, and H.R. Rao), 2018, Managerial Finance, 44 (8), 954-971.
• “Business Group Affiliation, Ownership Structure, and the Cost of Debt” (with H.Y. Byun, S. Choi, and L. S. Hwang), 2013, Journal of Corporate Finance, 23 (5), 311-331.

Courses Taught

Federal Individual Taxation, Federal Corporation Taxation, Federal Tax Planning, Intermediate Accounting, Financial Accounting Theory, Introduction to Managerial Accounting

Research Interests

Security Analysts, Financial Reporting, and Corporate Governance

Awards, Grants, and Honors

Deloitte Academic Achievement Award, Korean Accounting Association, 2020

AAA / Ernst and Young New Faculty Consortium (NFC) Fellow, 2015

Dean’s Award, State University of New York at Buffalo, 2014

AAA FARS Doctoral Consortium Fellow, 2014

AAA / Deloitte / J. Michael Cook Doctoral Consortium Fellow, 2011

Professional Activities

Ad hoc reviewer for journals:

European Accounting Review, Journal of Business Research, Managerial Finance, Emerging Markets Finance and Trade, Asia-Pacific Journal of Accounting and Economics

Ad hoc reviewer for conferences:

AAA Meetings, CAAA Annual Meetings, EAA Annual Meetings, FMA Annual Meetings

Professional Affiliations

American Accounting Association (AAA), Beta Gamma Sigma (BGS)